First National Bank v. Board of Supervisors

These actions were brought by plaintiffs to obtain a writ of mandamus against the Board of Supervisors and the members thereof, and the Treasurer and Auditor of Harrison county, Iowa, and for judgment for costs against the county, commanding the Board of Supervisors to make an order, directing the Treasurer of said county to refund to the plaintiffs certain taxes alleged to have been illegally collected from plaintiffs and retained by said county.

There were four of these cases, and by stipulation they were submitted together. Defendants filed a plea in abatement. This plea was based upon the…